Take Home Portion of Test $2$

Record the below transactions in general journal form as they would appear on the books of $($a$)$ Gilman, Inc. and $($b$)$ Mason, Inc. Omit explanations for the journal entries. $(12$ points total $-2$ points for each date for each firm$)$

The following are selected transactions of Gilman, Inc.:

May $10$ Sold and shipped on account to Mason, Inc. merchandise for $$2,500($ $$800$ cost$),$ terms $\frac{3}{10},\frac{n}{30}.$

May $16$ Mason, Inc. returned merchandise billed at $$400($ $$240$ cost$)$ on May $10.$

May $19$ Received a check from Manson, Inc. for full settlement of the May $10$ transaction.

Selected accounts of Bluefield Company are shown below as of October $31$ of the current year, before any adjusting entries have been made. Bluefield's accounting year begins October $1.$

$\backslash$table$[[,$Debit,Credit$],[$Supplies$,$$$9,000,],[$Prepaid insurance,$3,000,],[$Office furniture,$7,680,],[$Unearned service fees,,$$3,000$